3922.10.00.00 - Baths, shower baths, sinks and washbasins

This HTS classification, 3922.10.00.00, specifically covers plumbing fixtures and sanitary ware manufactured from plastics, intended for personal hygiene and waste disposal. This category encompasses the primary receptacles for bathing and washing, such as bathtubs, shower trays, sinks, and washbasins. The defining characteristic is their function as containment units for water during personal care routines or for the collection and drainage of wastewater.

It is important to distinguish this category from its siblings. While 3922.20.00.00 covers only lavatory seats and covers, and 3922.90.00.00 encompasses all other miscellaneous plastic sanitary ware not otherwise specified, this subheading is strictly for the main fixtures like baths, shower baths, sinks, and washbasins themselves. The material composition, being solely of plastics, is a key criterion for inclusion under heading 3922.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, classification within 3922.10.00.00 relies on identifying the item as one of the listed fixtures (bath, shower bath, sink, or washbasin) and confirming its manufacture from plastic materials. Examples include freestanding bathtubs made of acrylic, built-in sinks molded from ABS plastic, and shower bases constructed from fiberglass-reinforced plastic.